M/S. OCHOA LABORATORIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2233/DEL/2015Status: DisposedITAT Delhi31 July 2018AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, noting the absence of the assessee and the lack of any request for adjournment, concluded that the assessee was not interested in prosecuting the appeal. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(Appeals). However, no one appeared on behalf of the assessee during the hearing, nor was any adjournment requested. This indicated a lack of interest in pursuing the appeal.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to their absence during the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Respondent: Shri Ravi Kant Gupta, Sr.DR
Hearing: 31/07/2018

This is an appeal filed by the assessee against the order of Ld. CIT(Appeals)-7, New Delhi vide order dated 19.1.2015 pertaining to assessment year 2010-11.

2.

However, at the time of hearing no one was present on behalf of the assessee. The appeal was passed over. Despite the same, in the third round also no one was present.

3.

A perusal of the record shows that the date of hearing was intimated to the assessee. Despite the same neither anyone was present nor any request for adjournment was received. From the above it is evident that the assessee is not interested in the prosecution of appeal.

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